Transfer of goods between own units without sale shouldn't attract interest/penalty. Authorities must give reasons as per CBIC circular & court precedents.
Case-Laws
GST
The respondent authority failed to provide reasons for levying interest and penalty, despite the goods being transferred between the petitioner's establishments, not sold. The court relied on CBIC's circular and previous judgments in Dhabriya Polywood Ltd. and Orson Holdings Company Ltd., which granted benefit of doubt
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